Results 61 to 70 of about 51,419 (310)
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT In recent decades, agriculture has become increasingly concentrated through horizontal mergers and acquisitions via corporate entities, and policy makers are concerned this will be exacerbated by the aging population of farm operators. To reduce market concentration in agriculture, many states have enacted policies to entice new prospective ...
Justin M. Ross +2 more
wiley +1 more source
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT This study investigates the impact of geographical indication (GI) certification on the export performance of Turkish agri‐food products by analyzing both trade volume and unit value dynamics. Drawing on monthly data from 2000 to 2024 across 22 GI‐certified products, the research employs product‐level regressions, fixed‐effects panel models ...
Ihlas Sovbetov, Muge Burcu Ozdemir
wiley +1 more source
Earnings Management, Value Relevance Of Earnings and Book Value of Equity
Jurnal Akuntansi dan Auditing Indonesia, 2013 Previous studies examining relationship between earnings management and value relevance of accounting information show that earnings management decrease value relevance of accounting information. Generally, the studies apply accruals earnings management.
Imam Subekti
doaj
Earnings Management Through IFRS Goodwill Impairment Accounting: In the Context of Incentives Created by Earnings Targets [PDF]
, 2013 There is a great deal of research indicating that firms use the flexibility in accounting standards to engage in earnings management. This study examines whether firms that apply IFRS manage earnings through goodwill impairment accounting.
Storå, Jakob
core
Insider trading restrictions and real earnings management: International evidence
, 2022 We examine the implications of insider trading restrictions on firms’ real activities earnings management in an international setting. Using a sample of 28 countries over the period from 1992 to 2007, we find evidence that is supportive of the ...
Hu, Fang +3 more
core +1 more source
Unpacking the Farmland Capitalization Effect of Ethanol Establishment
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT We unpack the impact of expansions in ethanol production—as measured by proximity to newly constructed ethanol plants and capacity expansions—on farmland values using land transaction data from Kansas in combination with modern causal inference techniques.
Gabriel S. Sampson, Jisang Yu
wiley +1 more source
Implementasi Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Jurnal Ekonomi Akuntansi dan Manajemen, 2017 This study aims to determine the real earnings management are proxied by cash flow from operation, production cost, discretionary expenses and combination real earnings management. This study uses the prospect theory.
Ditya Permatasari
doaj +1 more source
THE INFLUENCE OF SPECIAL ITEMS TO CORE EARNINGS IN EARNINGS MANAGEMENT AT MANUFACTURING COMPANIES LISTED IN JAKARTA STOCK EXCHANGE [PDF]
, 2007 This paper examines the classification of items within the income statement as an earnings management tool. Evidence is consistent with managers opportunistically shifting expenses from core expenses (cost of goods sold and selling, general, and ...
Pratama, Fajar Vishnu, Rahmawati,
core
How Video‐Based Information Affects Farmers' Willingness to Pay for Drone Services
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Professional service for digital technology like agricultural drones lowers transaction costs and scope thresholds for smallholders. Meanwhile, perceptual adoption barriers remain underexplored. We conduct a two‐stage choice experiment with a randomized video‐based information treatment among 384 Chinese crop farmers to measure its effect on ...
Hua Zhang +4 more
wiley +1 more source
Chinese Trade Competition and Rural Mexican Migration
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT China's accession to the World Trade Organization in 2001 reshaped global trade, reducing U.S. demand for Mexican manufactured goods and weakening Mexico's manufacturing employment. This study estimates how this trade‐induced decline affected migration and employment decisions among rural Mexicans.
Zachariah Rutledge, Joaquin Mayorga
wiley +1 more source